Strategic Direction C Monitoring Report

1. Strategic Direction CMonitoring Report Focused and Transparent Stewardship of Resources

2. Strategic Direction CFocused and Transparent Stewardship of ResourcesExecutive Summary • Current strengths include the District utilization of facilities and a community sense that our schools are seen as a community investment • Current challenges include concerns of the General Fund unreserved fund balance and community satisfaction with District financial decisions • District operating levy revenue is not at cap and ranking can improve

3. Strategic Direction CFocused and Transparent Stewardship of Resources Unreserved Fund Balance Measurement is a percentage of the General Fund Unreserved Fund Balance on June 30, 2009 to the General Fund operating expenditures. Efficiency of Resources Applied Index Index rating of comparable school districts. The index is based on the 2008 per pupil operating expenditures (Dept. of Ed. School District Financial Profiles) divided by the 2008 Adequate Yearly Progress (Dept. of Ed. School Report Card). Operating Levy Revenue Ranking of 2009 per pupil operating levy revenue among comparable districts. Alignment of School Improvement Plan Components to Strategic Roadmap Percent of School Improvement Plans highly aligned with Strategic Roadmap. No baseline data is available for this report. Satisfaction with District Financial Decisions Percent of taxpayers reporting they agree or strongly agree that the district spends taxpayer money effectively and efficiently. Measurement based on a survey conducted in February 2009 by Decision Resources of 550 random telephone calls. Schools Seen as Community Investment Percent of public reporting that the community receives a good value from its investment in district schools. Utilization of Facilities Percent of facilities that are utilized in an efficient manner. Efficiency percent of 85% is based on typical school scheduling, preparation time, specialists and various other support programs.

5. Strategic Direction C

6. Strategic Direction CUnreserved Fund Balance • Current unreserved fund balance is $306,419 or .7% of the General Fund operating expenditures. • Policy 8.51 calls for a balance of 5.0%-7.5% • Policy 8.51 defines rationale for maintaining an adequate fund balance • Adequate fund balances can become targets for reduction via collective bargaining, state aid payment delays, etc.. • Adequate fund balances can often be perceived by the community as an unnecessary savings account during times of need

7. Strategic Direction COperating Levy Revenue • Current levy authority is $1,168.31 per resident pupil unit. • Levy authority of $805.68 was passed in 2007 effective for taxes payable 2008 (fiscal 2008-09). Ten year levy expiring with taxes payable 2018 (fiscal 2018-19). • Levy authority of $362.63 was passed in 2002 effective for taxes payable 2003 (fiscal 2003-04). Nine year levy expiring with taxes payable 2012 (fiscal 2012-13). • School districts can elect to hold referendums 1 year in advance of expiring levy. • Revenue loss if the 2002 levy is not renewed is approximately $1.6 million. • Current levy cap is $1,498.97. The additional levy authority of $330.66 would generate increased revenue of approximately $1.5 million.

8. Strategic Direction CUtilization of Facilities • School efficiency is 85% based on typical school scheduling, preparation time, specialists and various other support programs. • An analysis of actual space usage during 2009-10 school year reflects elementary usage at 97%, middle school usage at 77% and high school at 88%. • Elementary schools have 116 regular classroom spaces of which only 4 rooms are open or reserved for School Age Care. Two rooms at Pilot Knob elementary (92%) and one each at Mendota and Moreland elementary (97%). Somerset and Garlough elementary are used 100%. • District has 213 S.F. per student. Ranked 3rd among comparable districts that have an average of 203 S.F. per student. • Early Childhood programs occupy 14 spaces (10 regular classrooms) in the elementary schools that could be relocated to leased space and/or secondary schools. • Potential for balanced enrollment could be achieved with changes to attendance boundaries or grade configurations. • Long range facility planning is currently being studied by the District Futures Planning Committee.